Section 32433 Of Article 3. Recovery Of Erroneous Refunds From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 8. >> Article 3.

. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.